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Department of Home Affairs Annual Report 2019-20

FINANCIAL STATEMENTS

Department of Home Affairs Statement of comprehensive income for the period ended 30 June 2020

		2020	2019	Original Budget
	Notes	$'000	$'000	$'000
Net cost of services
Expenses
Employee benefits	6.1A	1,550,827	1,518,379	1,515,184
Suppliers	1.1A	1,114,524	1,372,058	1,316,488
Depreciation and amortisation	3.2A	650,546	344,925	306,255
Impairment loss on trade and other receivables		16,627	16,658	-
Write-down and impairment of non-financial assets	1.1B	27,772	1,442	-
Finance costs	1.1C	23,350	2,572	-
Other expenses		1,912	10,755	383
Total expenses		3,385,558	3,266,789	3,138,310

Own-source income
Own-source revenue
Revenue from contracts with customers	1.2A	220,179	237,169	246,233
Rental income	1.2B	3,930	4,541	3,732
Other revenue	1.2C	3,640	10,275	11,828
Total own-source revenue		227,749	251,985	261,793

Gains	1.2D	9,457	6,227	-
Total own-source income		237,206	258,212	261,793

Net cost of services		(3,148,352)	(3,008,577)	(2,876,517)
Revenue from Government		2,723,874	2,663,887	2,592,254
Deficit attributable to the Australian Government		(424,478)	(344,690)	(284,263)

Other comprehensive income
Items not subject to subsequent reclassification to net cost of services
Changes in asset revaluation reserve		32,882	3,231	-
Total other comprehensive income		32,882	3,231	-
Total comprehensive loss		(391,596)	(341,459)	(284,263)

The above statement should be read in conjunction with the accompanying notes.

Refer to Note 8.3 for explanations of major budget variances.

Department of Home Affairs Statement of financial position as at 30 June 2020

		2020	2019	Original Budget
	Notes	$'000	$'000	$'000
Assets
Financial assets
Cash and cash equivalents	3.1A	5,577	5,882	3,522
Trade and other receivables	3.1B	542,950	519,513	542,701
Other financial assets		848	909	6,389
Total financial assets		549,375	526,304	552,612

Non-financial assets^a
Land	3.2A	23,396	20,220	20,220
Buildings	3.2A	1,424,946	35,014	22,444
Leasehold improvements	3.2A	212,772	236,378	151,520
Vessels	3.2A	295,440	320,255	333,325
Plant and equipment	3.2A	533,261	291,402	303,294
Computer software	3.2A	521,267	585,664	608,472
Inventories held for distribution		21,166	21,054	19,783
Prepayments		87,678	97,738	99,492
Other non-financial assets		-	11,789	10,105
Total non-financial assets		3,119,926	1,619,514	1,568,655
Total assets		3,669,301	2,145,818	2,121,267

Liabilities
Payables
Suppliers	3.3A	211,819	246,026	288,862
Other payables	3.3B	45,768	136,199	29,577
Total payables		257,587	382,225	318,439

Interest bearing liabilities
Leases		1,676,931	-	-
Total interest bearing liabilities		1,676,931	-	-

Provisions
Employee provisions	6.1B	516,391	474,115	444,099
Other provisions	3.4A	49,763	58,601	48,291
Total provisions		566,154	532,716	492,390
Total liabilities		2,500,672	914,941	810,829
Net assets		1,168,629	1,230,877	1,310,438

Equity
Contributed equity		3,321,056	3,103,347	3,424,296
Asset revaluation reserve		310,990	278,109	274,879
Accumulated deficit		(2,463,417)	(2,150,579)	(2,388,737)
Total equity		1,168,629	1,230,877	1,310,438

a. Right-of-use assets are included in land, buildings and plant and equipment.

The Department has applied AASB 16 Leases using the modified retrospective approach and therefore the comparative information has not been restated and continues to be reported under AASB 117 Leases.

The above statement should be read in conjunction with the accompanying notes.

Refer to Note 8.3 for explanations of major budget variances.

Department of Home Affairs Statement of changes in equity for the period ended 30 June 2020

		2020	2019	Original Budget
	Notes	$'000	$'000	$'000
Contributed equity
Opening balance
Balance carried forward from previous period		3,103,347	2,852,932	3,178,050
Opening balance adjustments		-	(773)	-
Adjusted opening balance		3,103,347	2,852,159	3,178,050
Transactions with owners
Contributions by owners
Equity injection – appropriations		96,638	113,481	125,070
Departmental capital budget		121,168	136,548	121,176
Restructuring	8.2A	(97)	1,159	-
Total transactions with owners		217,709	251,188	246,246
Closing balance as at 30 June 2020		3,321,056	3,103,347	3,424,296

Asset revaluation reserve
Opening balance
Balance carried forward from previous period		278,109	274,879	274,879
Adjusted opening balance		278,109	274,879	274,879
Comprehensive income
Other comprehensive income		32,882	3,231	-
Total comprehensive income		32,882	3,231	-
Other movements		(1)	(1)	-
Closing balance as at 30 June 2020		310,990	278,109	274,879

Department of Home Affairs Statement of changes in equity for the period ended 30 June 2020

		2020	2019	Original Budget
	Notes	$'000	$'000	$'000
Accumulated deficit
Opening balance
Balance carried forward from previous period		(2,150,579)	(1,805,892)	(2,104,429)
Adjustment on initial application of AASB 16		111,640	-	-
Adjusted opening balance		(2,038,939)	(1,805,892)	(2,104,429)
Comprehensive income
Deficit for the period		(424,478)	(344,690)	(284,263)
Total comprehensive income		(424,478)	(344,690)	(284,263)
Other movements		-	3	-
Transactions with owners
*Distributions to owners*
Restructuring		-	-	(45)
Total transactions with owners		-	-	(45)
Closing balance as at 30 June 2020		(2,463,417)	(2,150,579)	(2,388,737)

Total equity		1,168,629	1,230,877	1,310,438

The above statement should be read in conjunction with the accompanying notes.

Refer to Note 8.3 for explanations of major budget variances.

Department of Home Affairs Cash flow statement for the period ended 30 June 2020

		2020	2019	Original Budget
	Notes	$'000	$'000	$'000
Operating activities
Cash received
Appropriations		3,038,173	3,023,668	2,845,034
Sale of goods and rendering of services		129,105	216,251	204,821
GST^a received		122,045	148,033	99,210
Other		76,019	66,181	73,502
Total cash received		3,365,342	3,454,133	3,222,567

Cash used
Employees		1,496,262	1,489,319	1,540,478
Suppliers		1,281,020	1,492,018	1,406,934
Section 74 receipts transferred to OPA^b		322,805	426,141	252,046
Interest payments on lease liabilities		22,804	-	-
Other		801	8,109	383
Total cash used		3,123,692	3,415,587	3,199,841
Net cash from operating activities		241,650	38,546	22,726

Investing activities
Cash received
Proceeds from sales of property, plant and equipment		105	-	-
Total cash received		105	-	-

Cash used
Purchase of property, plant and equipment		194,786	323,276	268,238
Total cash used		194,786	323,276	268,238
Net cash used by investing activities		(194,681)	(323,276)	(268,238)

a. Goods and Services Tax (GST)

b. Official Public Account (OPA)

Department of Home Affairs Cash flow statement for the period ended 30 June 2020

		2020	2019	Original Budget
	Notes	$'000	$'000	$'000
Financing activities
Cash received
Contributed equity		213,655	287,093	246,246
Total cash received		213,655	287,093	246,246

Cash used
Principal payments of lease liabilities		260,929	-	-
Total cash used		260,929	-	-
Net cash from/(used by) financing activities		(47,274)	287,093	246,246

Net increase/(decrease) in cash held		(305)	2,363	734
Cash and cash equivalents at the beginning of the reporting period		5,882	3,519	2,788
Cash and cash equivalents at the end of the reporting period	3.1A	5,577	5,882	3,522

The total cash outflow for leases in 2019-20 was $286.760 million.

The above statement should be read in conjunction with the accompanying notes.

Refer to Note 8.3 for explanations of major budget variances.

Department of Home Affairs Administered schedule of comprehensive income for the period ended 30 June 2020

		2020	2019	Original Budget
	Notes	$'000	$'000	$'000
Net cost of services
Income
Revenue
Taxation revenue
Customs duty	2.1A	19,506,682	15,943,177	21,119,450
Visa Application Charges	2.1A	2,157,168	2,330,427	2,633,128
Passenger Movement Charges	2.1A	862,895	1,191,607	1,264,447
Import Processing Charges	2.1A	408,707	426,211	458,898
Total taxation revenue		22,935,452	19,891,422	25,475,923

Non-taxation revenue
Revenue from contracts with customers	2.1B	59,942	58,864	50,000
Interest on concessional loans		2,407	3,353	2,460
Other revenue	2.1C	28,205	31,124	38,668
Total non-taxation revenue		90,554	93,341	91,128
Total revenue		23,026,006	19,984,763	25,567,051

Gains	2.1D	4,270	22,580	8,598
Total income		23,030,276	20,007,343	25,575,649

Expenses
Suppliers	2.2A	1,714,567	1,520,850	1,070,882
Personal benefits	2.2B	428,324	279,449	192,062
Gifting, grants and contributions	2.2C	260,427	97,275	113,409
Depreciation and amortisation	4.2A	108,368	114,362	92,290
Write-down and impairment of financial assets		20,512	27,513	-
Write-down and impairment of non-financial assets	2.2D	48,241	345	11,000
Interest on lease liabilities		109	-	-
Other expenses	2.2E	2,400	4,975	2,905
Total expenses		2,582,948	2,044,769	1,482,548

Net contribution by services		20,447,328	17,962,574	24,093,101

Surplus		20,447,328	17,962,574	24,093,101

Other comprehensive income
Items not subject to subsequent reclassification to net cost of services
Changes in asset revaluation reserve		(42,604)	6,808	-
Total other comprehensive income		(42,604)	6,808	-
Total comprehensive income		20,404,724	17,969,382	24,093,101

The above schedule should be read in conjunction with the accompanying notes.

Refer to Note 8.3 for explanations of major budget variances.

Department of Home Affairs Administered schedule of assets and liabilities for the period ended 30 June 2020

		2020	2019	Original Budget
	Notes	$'000	$'000	$'000
Assets
Financial assets
Cash and cash equivalents	4.1A	146,790	68,402	54,099
Taxation receivables	4.1B	189,249	520,900	500,698
Trade and other receivables	4.1C	94,066	106,452	92,170
Total financial assets		430,105	695,754	646,967

Non-financial assets^a
Land	4.2A	62,275	55,285	18,852
Buildings	4.2A	516,803	620,309	615,466
Leasehold improvements	4.2A	52,398	110,043	109,184
Plant and equipment	4.2A	216,429	250,432	220,881
Computer software	4.2A	784	1,156	437
Prepayments		256	4,222	150
Total non-financial assets		848,945	1,041,447	964,970

Assets held for sale	4.2A	7,075	7,780	37,750
Total assets administered on behalf of Government		1,286,125	1,744,981	1,649,687

Liabilities
Payables
Suppliers		333,706	353,922	311,647
Personal benefits	4.3A	20,720	20,815	20,526
Grants and contributions		5,192	12,497	9,129
Unearned income		17,378	23,957	22,645
Other payables		39,383	12,424	18,327
Total payables		416,379	423,615	382,274

Interest bearing liabilities
Leases		9,822	-	-
Total interest bearing liabilities		9,822	-	-

Provisions
Bonds and security deposits	4.4A	12,185	17,487	9,411
Total liabilities administered on behalf of Government		438,386	441,102	391,685

Net assets		847,739	1,303,879	1,258,002

a. Right-of-use assets are included in buildings and plant and equipment.

The above schedule should be read in conjunction with the accompanying notes.

Refer to Note 8.3 for explanations of major budget variances.

Department of Home Affairs Administered reconciliation schedule for the period ended 30 June 2020

		2020	2019
	Notes	$'000	$'000

Opening assets less liabilities as at 1 July		1,303,879	1,428,278

Net (cost of)/contribution by services
Income		23,030,276	20,007,343
Expenses		(2,582,948)	(2,044,769)
Transfers (to)/from the Australian Government
Appropriation transfers from the OPA
Annual appropriation for administered expenses		2,268,511	1,775,790
Administered assets and liabilities appropriations		15,867	58,906
Special appropriations (unlimited)
Payments to entities other than corporate Commonwealth entities		949,748	711,402
Appropriation transfers to the OPA
Transfers to the OPA		(24,089,875)	(20,646,991)
Restructuring	8.2B	(5,115)	7,112
Drawings from the OPA on behalf of the ATO^a		223,045	283,324
Payments on behalf of the ATO^a out of special appropriations		(223,045)	(283,324)
Administered revaluations taken to reserves		(42,604)	6,808
Closing assets less liabilities as at 30 June 2020		847,739	1,303,879

a. Australian Taxation Office (ATO)

The above schedule should be read in conjunction with the accompanying notes.

Accounting policy

Administered cash transfers to and from the OPA

Revenue collected by the Department for use by Government, rather than the Department, is classified as administered revenue. Collections are transferred to the OPA maintained by the Department of Finance. Conversely, cash is drawn from the OPA to make payments under Parliamentary appropriation on behalf of Government. These transfers to and from the OPA are adjustments to the administered cash held by the Department on behalf of Government and reported as such in the administered reconciliation schedule and the administered cash flow statement.

Department of Home Affairs Administered cash flow statement for the period ended 30 June 2020

		2020	2019
	Notes	$'000	$'000
Operating activities
Cash received
Customs duty		19,800,206	15,919,066
Immigration fees and charges		2,196,917	2,374,394
Passenger Movement Charge		904,397	1,199,579
Import Processing Charges and licenses		423,864	439,924
GST received		109,509	88,353
Special Account		23,166	18,251
Bonds received		9,924	17,022
Security deposits		924	8,501
Other		10,807	16,579
Total cash received		23,479,714	20,081,669

Cash used
Suppliers		1,856,725	1,558,434
Personal benefits		426,918	275,969
Tourist Refund Scheme		197,643	255,572
Grants		246,117	93,947
Refunds of GST (on imports), WET^a and LCT^b		22,884	25,383
Bonds paid		10,380	15,769
Security deposits		3,643	735
Interest payments on lease liabilities		109	-
Total cash used		2,764,419	2,225,809
Net cash from operating activities		20,715,295	17,855,860

Investing activities
Cash received
Proceeds from sale of property, plant and equipment		-	53
Repayment of loans by state and territory governments		17,486	18,094
Total cash received		17,486	18,147

Cash used
Purchase of property, plant and equipment		13,782	46,514
Loans made to state and territory governments		3,057	1,578
Total cash used		16,839	48,092
Net cash from/(used by) investing activities		647	(29,945)

Department of Home Affairs Administered cash flow statement for the period ended 30 June 2020

		2020	2019
	Notes	$'000	$'000
Financing activities
Cash received
Contributed equity		15,867	58,906
Restructuring		-	7,112
Total cash received		15,867	66,018

Cash used
Principal payments on lease liabilities		2,703	-
Total cash used		2,703	-
Net cash from financing activities		13,164	66,018

Net increase in cash held		20,729,106	17,891,933

Cash and cash equivalents at the beginning of the reporting period		68,402	54,100

Cash from Official Public Account
Appropriations		3,218,259	2,544,276
Special Accounts		17,886	24,160
Refunds of GST (on imports), WET^a and LCT^b		22,884	25,383
Tourist Refund Scheme		200,161	257,941
Total cash from Official Public Account		3,459,190	2,851,760

Cash to Official Public Account
Administered receipts		24,089,504	20,702,862
Special Accounts		22,258	25,245
Return of Tourist Refund Scheme drawings		2,518	2,369
Total cash to Official Public Account		24,114,280	20,730,476

Cash on hand or on deposit at the end of the reporting period		140,307	67,199
Cash in special accounts at the end of the reporting period		6,483	1,203

Cash and cash equivalents at the end of the reporting period	4.1A	146,790	68,402

a. Wine Equalisation Tax (WET)

b. Luxury Car Tax (LCT)

The total cash outflow for leases in 2019-20 was $2.812 million.

The above statement should be read in conjunction with the accompanying notes.

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Department of Home Affairs Annual Report 2019-20

FINANCIAL STATEMENTS

Department of Home Affairs Statement of comprehensive income for the period ended 30 June 2020

Department of Home Affairs Statement of financial position as at 30 June 2020

Department of Home Affairs Statement of changes in equity for the period ended 30 June 2020

Department of Home Affairs Statement of changes in equity for the period ended 30 June 2020

Department of Home Affairs Cash flow statement for the period ended 30 June 2020

Department of Home Affairs Cash flow statement for the period ended 30 June 2020

Department of Home Affairs Administered schedule of comprehensive income for the period ended 30 June 2020

Department of Home Affairs Administered schedule of assets and liabilities for the period ended 30 June 2020

Department of Home Affairs Administered reconciliation schedule for the period ended 30 June 2020

Department of Home Affairs Administered cash flow statement for the period ended 30 June 2020

Department of Home Affairs Administered cash flow statement for the period ended 30 June 2020

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